Advanced Topics in a Single Audit

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9.5 Credits

Uniform Guidance is a significant change with a big impact on the profession. But with the many benefits comes the increased risk of errors and deficiencies. This CPE course helps by providing guidance in the critical areas of a Uniform Guidance compliance audit, and laying out best practices for planning, performing and reporting on the compliance audit.


? Identify fundamental auditee and auditor responsibilities in a compliance audit of federal awards.
? Recognize the requirements related to the Schedule of Expenditures of Federal Awards (SEFA).
? Determine major federal programs to be audited in a compliance audit.
? Recognize the requirements for understanding internal controls, assessing the level of control risk, and testing the effectiveness of internal controls relative to federal awards.
? Identify the requirements for testing compliance relative to major federal programs.
? Recognize the reporting requirements of a single audit.
? Recall guidance regarding sampling in a compliance audit.
? Identify the audit requirements for program-specific audits."

Major Topics

? Internal control over compliance
? Major program determination
? Audit sampling in the compliance audit
? Information on pass-through awards and subrecipients
? Reporting in a compliance audit, including the schedule of expenditures of federal awards and the schedule of findings and questioned costs

Designed For

Auditors responsible for planning, directing, and reporting on single audits
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